<!DOCTYPE html>
<html>
<head>
<style>
	body { margin:0; }
	* { font:20px 'Trebuchet MS'; }
</style>
</head>
<body>
TD:
<table cellpadding="0" style="width:100px; border:1px solid black;">
	<tr>
		<td id="td" style="background:gray; height:20px;"></td>
	</tr>
</table>
<br />
TH:
<table cellpadding="0" style="width:100px; border:1px solid black;">
	<tr>
		<th id="th" style="background:gray; height:20px;"></th>
	</tr>
</table>
</body>
</html>